Singapore legislation

Clause 14

of Goods and Services Tax (Amendment) Bill

Clause 14

Amendment of section 42

Section 42 of the principal Act is amended —

(a)

by deleting the words “an electronic service for —” in subsection (1) and substituting the words “for the following to be effected electronically:”;

(b)

by deleting the words “any return, declaration or document” in subsections (1)(b), (3)(b), (4)(b), (5), (6), (8)(a), (9)(a) and (13)(b) and substituting in each case the words “any return, declaration, document, application or information”;

(c)

by deleting the words “the electronic service” wherever they appear in subsections (2), (3), (4), (6), (7), (8)(a) and (i), (9)(a), (10)(c), (12) and (13)(a), (b), and (c) and substituting in each case the words “an electronic service”;

(d)

by deleting the words “the return, declaration or document” in subsections (6)(a) and (b) and (9) and substituting in each case the words “the return, declaration, document, application or information”;

(e)

by inserting, immediately after the word “declaration,” in subsections (10)(a)(i) and (ii) and (11), the words “application, information,”; and

(f)

by inserting, immediately after subsection (13), the following subsection:“(14) In this section, “electronic service” means any service established or approved by the Comptroller for any or all of the purposes in subsection (1).”.

Read in full context — Goods and Services Tax (Amendment) Bill →